OPINION OF THE COURT
GIBBONS, Circuit Judge.
Robert H. Clark, a discharged bankrupt, appeals from a final order of the Bankruptcy Court for the District of New Jersey denying his claim for exemption under 11 U.S.C. § 522(d)(10)(E)(Supp. V 1981) of $17,466 in his Keogh retirement plan.
On September 18, 1981, Clark, a 43...
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